Özet:

The expression “socialism is accounting” belongs to Lenin. It has been understood that before the October Revolution (1917), Lenin was involved in the preparation and development of plans for finding ways to benefit from accounting and for using the double entry accounting system in the stages of moving towards the socialist order. Before that, the double entry accounting system had already been used in Russia. In the post revolutionary period, the basics of accounting had first to be determined. These efforts are the story of handling different aspects of the double entry accounting system and continued until the death of Stalin in 1953. This study aims to reveal the initial developments within the accounting thought of the socialist order. The changes that this system wanted to make within the double entry accounting system are important not only from the perspective of accounting history but also within the history of the double entry accounting system. Developments in the accounting profession under socialism form an interesting phase in the history of the double entry accounting system

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